Which of the following would NOT appear in the post-closing trial balance?

• A. Fees Earned
• B. Accounts Payable
• C. Cash
• D. Supplies

Answer: (A)

Post-closing trial balance includes only permanent (balance sheet) accounts after closing entries. Revenues and expenses are closed to zero, so they do not appear. Fees Earned is a revenue account, and after closing it has no remaining balance, so it would not be shown on the post-closing trial balance. In contrast, Accounts Payable (a liability), Cash (an asset), and Supplies (an asset) are permanent accounts and would appear with their ending balances.